Commonwealth Consolidated Acts

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SOCIAL SECURITY ACT 1991 - SECT 1061ZVJG

Returns, assessments, collection and recovery

    Subject to Part   2AA.4 and this Part:

  (a)   Part   IV of the Income Tax Assessment Act 1936 ; and

  (b)   Division   5 of the Income Tax Assessment Act 1997 ; and

  (c)   Part   4 - 15 in Schedule   1 to the Taxation Administration Act 1953 ;

apply, so far as they are capable of application, in relation to a compulsory SSL repayment amount of a person as if it were income tax assessed to be payable by a taxpayer by an assessment made under Part   IV of the Income Tax Assessment Act 1936 .


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